High-Low Method Calculator
Calculate variable and fixed costs using the high-low method.
High Point Data
Highest activity level (e.g., units produced)
Total cost at high activity level
Low Point Data
Lowest activity level (e.g., units produced)
Total cost at low activity level
Settings
Select your currency
Cost Analysis
Method Insights
Method Overview
Separates mixed costs into fixed and variable components
Best Practices
Use representative high and low points for accurate results
Limitations
Assumes linear cost behavior between high and low points
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